Nature of Disclosure: Regulatory filing pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, submitting the Un-audited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 (Q1 FY27).

Board Meeting Details: The Board of Directors approved the results at a meeting held on August 10, 2026, which commenced at 03:00 PM and concluded at 06:00 PM.

Auditor Review: The results are accompanied by a limited review report issued by the statutory auditors, M/s. Dassani and Associates LLP.

Standalone Financial Performance (Amounts in ₹ Lakhs)

Income Statement:

  • Total Income: ₹1,328.93 for Q1 FY27, a decrease from ₹2,113.79 in Q1 FY26.
  • Revenue from Operations: ₹888.10 for Q1 FY27, down from ₹1,473.05 in Q1 FY26.
  • Other Income: ₹440.83 for Q1 FY27, down from ₹640.74 in Q1 FY26.
  • Total Expenses: ₹2,977.25 for Q1 FY27, increased from ₹2,214.52 in Q1 FY26. Key components include:
  • Purchase of stock in trade: ₹538.64
  • Change in inventories of stock in trade: ₹841.89
  • Employee benefits expense: ₹438.96
  • Other expenses: ₹482.67
  • Profit/(Loss) Before Tax: Loss of ₹1,648.32 for Q1 FY27, compared to a loss of ₹100.73 in Q1 FY26.
  • Tax Expense: Deferred tax credit of ₹116.84.
  • Profit/(Loss) for the Period: Net loss of ₹1,531.48 for Q1 FY27, compared to a net profit of ₹3.93 in Q1 FY26.
  • Earnings Per Share (EPS): Basic and Diluted EPS stood at (₹5.53) for Q1 FY27, compared to ₹0.01 in Q1 FY26.

Capital Structure:

  • Paid-up Equity Share Capital (Face value ₹10/- each): ₹2,768.68 lakhs.

Consolidated Financial Performance (Amounts in ₹ Lakhs)

Income Statement:

  • Total Income: ₹1,473.01 for Q1 FY27, a decrease from ₹2,181.46 in Q1 FY26.
  • Revenue from Operations: ₹1,045.97 for Q1 FY27, down from ₹1,493.99 in Q1 FY26.
  • Other Income: ₹427.04 for Q1 FY27, down from ₹687.47 in Q1 FY26.
  • Total Expenses: ₹3,177.94 for Q1 FY27, increased from ₹2,409.62 in Q1 FY26.
  • Profit/(Loss) Before Tax: Loss of ₹1,709.66 for Q1 FY27, compared to a loss of ₹233.11 in Q1 FY26.
  • Share of Loss from Associate: ₹4.73.
  • Tax Expense: Deferred tax credit of ₹116.84.
  • Profit/(Loss) for the Period: Net loss of ₹1,592.82 for Q1 FY27, compared to a net loss of ₹128.45 in Q1 FY26.
  • Attributable to equity holders of the company: ₹1,579.92
  • Attributable to non-controlling interest: ₹12.90
  • Earnings Per Share (EPS): Basic and Diluted EPS stood at (₹5.75) for Q1 FY27, compared to (₹0.47) in Q1 FY26.

List of Entities Consolidated:

The consolidated results include the parent and eight subsidiaries: Amrut Nature Solutions Private Limited, GHG Reduction Technologies Private Limited, Enking International Foundation, Enking International PTE. Limited, EKI Sustainability Services Private Limited, EKI One Community Projects Limited, EKI Community Development Foundation, EKI Green Gas Solutions Private Limited; and one associate: WOCE Solutions Private Limited.

Segment Reporting (Consolidated)

The company has two reportable segments: Trading and Generation.

  • Segment Revenue (Q1 FY27): Trading: ₹1,038.08; Generation: ₹7.89.
  • Segment Results (Loss before tax and interest) (Q1 FY27): Trading: ₹(1,483.08); Generation: ₹(652.17).
  • Capital Employed (as of June 30, 2026): Trading: ₹22,398.27; Generation: ₹14,209.53.

Critical Auditor Emphasis and Notes

1. Inventory Valuation (Note 5): The valuation of inventory, particularly carbon credits, is a critical accounting estimate involving significant judgment. The valuation involves complex factors like verification of emission reductions, market pricing, and regulatory compliance. The policy of 'lower of cost or market value' is used, but determining market value for voluntary standard credits requires assumptions due to a lack of specific regulatory data.

2. Clean Development Mechanism (CDM) Phase-down (Note 5): Inventory includes Certified Emission Reductions (CERs) under the CDM registry. Pursuant to a November 2025 UNFCCC decision (CMP 20):

  • Submission of issuance requests was discontinued from June 30, 2026.
  • All registry transactions (transfers, cancellations) will cease on December 31, 2026.
  • CERs in pending accounts without payment will be administratively cancelled on July 1, 2027, after which the registry ceases.

Management is conducting a batch-wise assessment of the eligibility and realisability of CER holdings (and credits under VCS and Gold Standard) and pursuing monetization within UNFCCC timelines. No adjustment to carrying value has been made pending these assessments. Any required write-down will be recognized in the Statement of Profit and Loss in the future.

3. Scheme of Demerger (Note 6): The Board, on February 10, 2025, approved a scheme of arrangement for the demerger of the Generation Business Segment into EKI One Community Projects Limited, effective from January 1, 2025 (or another date fixed by authorities). The National Company Law Tribunal (NCLT), Indore Bench, directed meetings of shareholders and creditors (order dated September 11, 2025, CA(CAA)/6(MP)2025). The company has received 'no adverse observations' from BSE and approvals from shareholders and creditors. The transaction is pending requisite approvals from statutory/regulatory authorities and the NCLT. Consequently, these financial results have been prepared without giving effect to the proposed demerger.

Other Notes:

  • Previous period figures have been reclassified/regrouped where necessary.
  • EPS for quarters is not annualized.

Signatories and Filings

  • The company submission letter was signed by Yash Joshi, Company Secretary and Compliance Officer.
  • The auditor's review reports were signed by CA Aayush Mandhanya, Partner, Dassani & Associates LLP (Firm Regn. No.: 009096C/C400365).
  • The financial results were signed by Pooja Pathrikar, Chief Financial Officer and Whole Time Director.
  • The results will be made available on the company's website: www.enkingint.org.